[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce ;'~GuZ#I  
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审计词汇英汉对照 (Ceq@
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ability to continue as a going concern               持续经营能力 C6ry]R@  
acceptability                                     可接受性，可接受程度 1K&l}/zUl  
acceptable level of detection risk                     检查风险的可接受水平 T\b-<Xle  
acceptance of engagement                       接受委托 b]cnTR2E  
accepting the engagement for the first time              首次接受委托 ~![J~CkPS  
access to asset                                         对资产的接触 Q 8>  
according to                                     根据，依据，依照 n0rAO
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account balance                                账户余额 + o[-ED  
account for                                       对……进行会计处理，核算；解释 CE;J`;  
accounting                                        会计，会计学 #9FY;~  
accounting advisory serve                        会计咨询服务 E/IoYuB  
accounting firm                                 会计师事务所 X8Y)5
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accounting information                      会计信息，会计资料 (>a8h~Na  
accounting period                             会计期间 ^DH*\ee  
accounting policies                                   会计政策 M'-Z"  
accounting professional bodies                 会计职业组织，会计职业团体 3:~  *cU  
accounting records                                   会计记录 h}SP`  
accounting responsibility                           会计责任 # $;i 4a  
accounting service                             会计服务 3L1MMUACL  
accounting standards                                会计准则 .Mb<.R3  
Accounting Standards for Business Enterprises       企业会计准则 R7Z 7o4jg  
accounting system                             会计系统 O\&-3#e  
accounting treatment                                会计处理 Q$XNs%7w5,  
accuracy                                    准确性，精确性 Oi-= Fp  
additional audit procedures                      追加审计程序 $l+DkR+  
addressee                                         收件人，收信人 _Z{EO| L  
Administration of State-owned Assets  (the～)     国有资产管理局 *iwVB^^$  
administrative laws and regulations                 行政法规 vn5O8sD  
adverse impact                                 不利影响，负面影响 TQ&1!~L*  
adverse opinion                                反对意见 5g\>x;cc  
advisory group                                  咨询组，顾问组 Is1(]^EE*  
agency fee                                        代理费，代理费用 FBGe s[,  
aggregate                                          总计，合计为…… q\]"}M8  
alternation of document and record                 变造文件和记录 S<nf"oy_K  
alternative audit procedures                      替代审计程序，备选审计程序 {#C)S&o)6  
amend                                              修改，修订  f jP(r+[  
amortisation                                      摊销 :HW\awv  
analytical capacity                             分析能力 J_eu(d[9  
analytical procedures                               分析性程序 wJMk%N~R:  
annual financial statements                        年度会计报表，年度财务报表 K);)$8K  
appendix                                          附录，附表 G% FLt[  
applicable                                         适用的 V N<omi+4  
applicable laws and regulations                 适用的法规 ^<OcbOn;O  
application systems                                  应用系统 U *K6FWqiB  
apply consistently                              一贯地执行，一贯地实施 s=[T
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appropriate                                       适当的，合适的； }8&?  
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appropriate authorization                          适当的授权 6haw\ *  
appropriateness of audit evidence                    审计证据的适当性 *-\qO.4\  
approval                                    批准，核准 >O$JS,  
assertion                                    (会计报表上的)认定；确认 -Wm'@4bH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tRu j}n+x  
asset                                                 资产，财产 nBkzNb{"AZ  
asset restructuring                             资产重组 |9Pi*)E  
assignment of duties                                 职责的划分 (\$=de>?  
assistant                                     助理，助理人员 e]DuV)k&  
associated company                                 联属公司，联营公司 )&vuT q'7'  
association                                        联合，结合；协会，社团 V ah&)&n  
assumption                                       假设，假定 6QM$aLLP?  
at a given date                                         在某一特定时日 l?<DY$H 0  
attestation                                         鉴证，公证 ;m#_Rj6  
attestation service                             鉴证服务 NE5H\  
audit adjustment                                审计调整 [x8_ax}w  
audit areas                                        审计领域 0T
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audit conclusion                                审计结论 ifI0s)Pn  
audit effectiveness                             审计效果 ~xt]g zp{  
audit efficiency                                  审计效率 i6P'_  
audit engagement letter                      审计业务约定书 '37 <+N  
audit evidence                                          审计证据 uNf97*~_  
audit fee                                    审计费 oS^g "hQ`\  
audit files                                          审计档案 X:mm<4  
audit findings                                     审计中发现的事项 Vl/fkd,Z  
audit implementation stage                        审计实施阶段 F60?%gg  
audit mark                                        审计标识 W4q |55  
audit materiality                                 审计重要性 e/b | sl  
audit method                                     审计方法 sL],@z8<k  
audit objective                                         审计目标，审计目的 nhy:5eSK  
audit of financial statements                      会计报表审计，财务报表审计 -,q qQf  
audit opinion                                     审计意见 sL)7MtNwy  
audit period                                      被审计期间，被审计年度 s0m k<>z  
audit plan                                          审计计划 %$'Z"njO&  
audit planning                                    编制审计计划，制定审计计划，审计计划 @k9n0Qe|F  
audit planning stage                                  审计计划阶段 KEjMxOv1  
audit procedure                                审计程序 1h3`y  
audit programme                               审计程序表，具体审计计划 PIHKSAnq  
audit report                                       审计报告 [&pMU)   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _'Rg7zHTp-  
audit report with a qualified opinion                 有保留意见的审计报告 }8[  
audit report with an adverse opinion                否定意见的审计报告 M^
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audit report with dual dates                      双重日期审计报告 xg;vQKS6  
audit reporting stage                                 审计报告阶段 J\hqK*/8  
audit responsibility                                   审计责任 B&AF(e (  
audit results                                      审计结果 w1LZ\nA<  
audit risk                                          审计风险 h{: ]'/@~  
audit sampling                                          审计抽样 v >cPr(  
audit sampling techniques                         审计抽样方法，审计抽样技术 !NMiWG4R  
audit strategies                                  审计策略 4+: '$Nw  
audit summary                                         审计总结，审计小结 S5\KI+;PW  
audit team                                         审计小组 xoQ(GrBY  
audit test                                    审计测试 WsW] 1p  
audit trail                                          审计轨迹 9B/iQCFtj$  
audit work                                        审计工作 <07]w$m/  
audit working paper                                 审计工作底稿 %awr3h>$  
audited financial statement                        审计会计报表，已审计财务报表 iL|5}x5\  
Auditing Guidelines (the～)                      审计规范指南 hE7rnn{  
auditing standards                             审计准则 U~w8yMxX  
audit-oriented working paper                          (审计)业务类工作底稿 Lt
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authorisation                                     授权 T%aM~dp  
authorisation of transaction                       交易的授权 ko"xR%Q  
availability                                         可获得性 1[!7xA0j  
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balance                                      余额；差额；平衡 =7F?'&LC  
balance sheet                                    资产负债表 5|Oj\L{  
bank                                                 银行 0xH&^Ia1B  
bank account                                    银行账户，银行户头 ?3gf)g=  
bank statement                                 银行对账单 HLPY%VeD  
barter transaction                              易货交易，以物换物交易 ul]hvK{2  
basis of audit                                    审计依据 6Zx5^f(qd  
basis of preparation                                (会计报表的)编制基础 OVGB7CB]S  
book of account                               账目，账簿 EY0,Q {  
borrowing                                         借款，贷款，借债 [#%@,C  
branch                                              分支，分支机构，分店 vlFq-W !  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ymf@r?F<  
budget                                              预算 3`;1;
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building                                      建筑物；大楼 K{:[0oIHc  
business conditions                                  业务情况，经营情况 thz[h5C?C  
business licence                               (企业等的)营业执照 [x'D+!  
business relation                                业务关系 .\:MB7p  
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